AKAUN POTONGAN-POTONGAN DARIPADA DANA TAKAFUL KELUARGA, DANA TAKAFUL by tek31120

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									                                                                                                                                                                         (CP37E (T)-1/2009)

                                                          (Sila baca nota di muka sebelah sebelum mengisi borang ini)
                                                           (Please read the notes overleaf before completing this form)

                                                                      LEMBAGA HASIL DALAM NEGERI MALAYSIA
                                                                       INLAND REVENUE BOARD OF MALAYSIA


                                                                      Seksyen 109E Akta Cukai Pendapatan, 1967
                                                                        Section 109E Income Tax Act, 1967

                                            AKAUN POTONGAN-POTONGAN DARIPADA DANA TAKAFUL KELUARGA, DANA
                                              TAKAFUL SEMULA ATAU DANA TAKAFUL AM DI BAWAH SEKSYEN 60AA
                                           ACCOUNT OF DEDUCTIONS FROM FAMILY FUND, FAMILY RE-TAKAFUL FUND OR
                                                           GENERAL FUND UNDER SECTION 60AA


    A.                                        BUTIR-BUTIR PEMBAYAR / PARTICULARS OF PAYER


    1. Nama Pembayar/Name of Payer


    2. Alamat Pos/Postal Address




    3. No. Cukai Pendapatan dan Cawangan LHDN ( Pembayar yang belum mempunyai Nombor Rujukan
    Cukai Pendapatan, sila ke Cawangan Penaksiran yang berdekatan untuk tujuan pendaftaran.)
    Income Tax No. and IRB Branch ( Tax payer who does not have a Income Tax Reference Number, please
    proceed to the nearest Assessment Branch for registration.)


    B.                 BUTIR-BUTIR MENGENAI POTONGAN-POTONGAN / PARTICULARS OF DEDUCTIONS

    4. Kategori penerima               5. Tempoh di mana          6. Tarikh pendapatan    7. Amaun                            8. Amaun potongan                     9. Amaun bersih
    Category of payee                  pendapatan                 berkenaan telah         pendapatan                          di bawah                              diagihkan
                                       berkenaan                  diagihkan               kasar diagihkan                     Seksyen 109E                          Net amount
                                       telah diagihkan            Date the said           Amount of gross                     Amount of deduction                   distributed
                                       Period for which the       payment was             income distributed                  under Section 109E
                                       said income was            distributed
                                       distributed

    Selain daripada
    syarikat bermastautin                                                                 RM                                  RM                                    RM
    Other than a resident
    company

    Syarikat tidak
    bermastautin                                                                          RM                                  RM                                    RM
    Non-resident
    company
Saya, bagi pihak saya sendiri/bagi pihak pembayar di atas telah membuat potongan daripada amaun pendapatan yang diagihkan
daripada dana takaful keluarga, dana takaful semula keluarga atau dana takaful am yang disebut di atas ini dan mengemukakan
akaun ini menurut peruntukan Subseksyen 109E(2) bersama-sama dengan dokumen-dokumen sebagai bukti tentang tarikh
pendapatan telah diagihkan.

I, on my own behalf/on behalf of the above mentioned payer have made deductions from the above-mentioned amount of income
distributed from family fund, family re-takaful fund or general fund and render this account in accordance with the provision of
Subsection 109E(2) together with documentary evidence of the date income was distributed.

Saya sertakan bersama-sama ini wang tunai / cek No:.........................                                          Amaun : RM.....................................
         I enclose herewith cash / cheque No.                                                                         Amount

                                                                                               Nama: ........................................................................................
...................................................................                            Name
Cop Rasmi Syarikat / Company's Official Seal                                                   Jawatan: ....................................................................................
                                                                                               Designation
Tarikh/Date:........................                                                           No.Telefon: ...............................................................................
                                                                                               Tel. No:
                  KEGUNAAN PEJABAT LHDNM                                                       Tandatangan: ..........................................................................
          Tandakan         Jenis         Kod Bayaran                                           Signature
                           Selain daripada syarikat
                                                                       269
                           bermastautin
                           Syarikat tidak
                                                                       270
                           bermastautin
Section 109E Income Tax Act 1967 states:-

"(1) This section shall only apply to profits distributed or credited out of family fund, family re-takaful fund or general fund under section 60AA.

(2) Where a takaful operator (in this section referred to as “the payer”) distributes or credits any amount of income to a participant other than
participant which is a resident company which is deemed to be derived from Malaysia, the payer shall upon distributing or crediting the amount—

     (a)   deduct from the proportion of that amount, tax at the rate applicable to that proportion; and

     (b)   whether or not that tax is so deducted, within one month after distributing or crediting such amount, render an account and pay the
           amount of tax to the Director General.

(3) The Director General may in relation to subsection (2) under special circumstances allow extension of time for the amount of tax deducted to be
paid over.

(4) Where the payer fails to pay any amount due from him under subsection (2), that amount which he fails to pay shall be increased by an amount
equal to ten per cent of the income liable to deduction of tax under that subsection and the total sum shall be a debt due from him to the
Government and shall be payable forthwith to the Director General.”


Maklumat terperinci mengenai pengagihan seperti nama, alamat dan nombor kad pengenalan pemegang unit hendaklah disimpan selama 7 tahun
dari tarikh bayaran cukai pegangan dibuat kepada LHDN. Maklumat ini perlu dikemukakan kepada LHDN apabila diminta berbuat demikian.

“Cek-cek hendaklah dipalang dan dibayar kepada KETUA PENGARAH HASIL DALAM NEGERI. Bayaran hanya boleh dibuat melalui pos atau di
kaunter bayaran seperti dinyatakan di bawah. Cek-cek yang dibayar oleh bank-bank di luar Malaysia tidak akan diterima.

Cukai Pegangan tidak boleh dibayar melalui bank. ”

Nota:
Bahagian A Pembayar yang belum mempunyai Nombor Rujukan Cukai Pendapatan, sila ke Cawangan Penaksiran yang berdekatan untuk tujuan
            pendaftaran.)

Bahagian B Jika mana-mana bahagian cukai yang kena dibayar tidak dibayar dalam tempoh satu bulan selepas mengagihkan pendapatan, cukai
           akan dinaikkan, tanpa notis selanjutnya, sebanyak jumlah yang sama dengan 10 peratus daripada pendapatan yang tertakluk
           kepada potongan cukai mengikut Subseksyen 109E(4), Akta Cukai Pendapatan 1967. Bayaran kenaikan cukai (jika berkenaan)
           hendaklah dibayar secara berasingan dengan menggunakan borang CP.147 dan cek berasingan.

Detailed information on the distribution such as name, address and identity card number of the unit holder must be retained for 7 years from the
date the withholding tax is remitted to IRB. This information has to be submitted to IRB upon request.

“Cheques should be crossed and made payable to the DIRECTOR GENERAL OF INLAND REVENUE. Payment can be made only by post or at
the payment counters as stated below. Cheques drawn on banks outside Malaysia are not acceptable.

Withholding Tax Payment cannot be made through bank.”

Notes:
Section A Tax payer who does not have a Income Tax Reference Number, please proceed to the nearest Assessment Branch for registration.

Section B If any part of the tax payable is not paid within one month after distributing the income, the tax will be increased, without further notice,
         by a sum equal to ten percent of the income liable to deduction of tax in accordance with Subsection 109E(4) of the Income Tax Act
         1967. Payment of increase of tax (if any) should be paid separately using Form CP.147 and a separate cheque.


                                             Alamat Pos /                                            Kaunter Bayaran /
                                             Postal Address                                          Payment Counter
                                             Lembaga Hasil Dalam Negeri Malaysia                     Tingkat Bawah, Blok 8A
            SEMENANJUNG                      Cawangan Pungutan,Tingkat 15, Blok 8A                   Kompleks Pejabat Kerajaan
            MALAYSIA                         Kompleks Pejabat Kerajaan, Jalan Duta                   Jalan Duta
            PENINSULAR MALAYSIA              Karung Berkunci 11061                                   Kuala Lumpur
                                             50990 Kuala Lumpur
                                             Lembaga Hasil Dalam Negeri Malaysia                     Tingkat Bawah
                                             Unit Pungutan
            SABAH & WP LABUAN                                                                        Wisma Hasil
                                             Wisma Hasil,
                                             Jalan Tuanku Abdul Rahman,                              Jalan Tunku Abdul Rahman
                                             88600 Kota Kinabalu, Sabah                              Kota Kinabalu
                                             Lembaga Hasil Dalam Negeri Malaysia                     Aras 1
                                             Unit Pungutan                                           Wisma Hasil
            SARAWAK                          Aras 3, 6, 7, 8 & 15                                    No.1, Jalan Padungan
                                             Wisma Hasil                                             Kuching
                                             No.1, Jalan Padungan
                                             93100 Kuching

								
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